Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...

The public criticism of corporate tax planning that emerged in the aftermath of the Global Financial Crisis reflects a changing societal norm about corporate tax planning. While a growing body of research suggests that societal norms influence personal income tax decisions, more research is...

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...

The OECD has promoted the adoption of internationally standardized transfer pricing rules to curb profit shifting for tax avoidance by multinational firms. Bustos et al. (2023) analyzed a large reform in Chile based on these OECD standards and found that it led to a surge in tax advisory...

One function of the tax code is to implement social policy, incentivizing members of the public to make decisions policymakers believe to be desirable. But the tax code is complex and acquiring and processing complex information is costly. In this study, we hypothesize that tax preparers serve...

We examine whether the personal attribute of ethics and an external economic incentive in the form of a standard tax preparation fee can mitigate tax preparers’ aggressive tax reporting behavior. Based on the results of a quasi-experiment involving tax preparers in Korea, we find that ethical...

In Canada, information exchanged between an accountant and a client, while confidential under professional codes of conduct, is not privileged unless it falls within limited common law exceptions. Some countries have legislated to extend limited privilege to accountants, but Canada has not yet...

This study examines the effect of the reviewer role on tax professionals’ advocacy bias. Prior research establishes the prevalence of advocacy bias and focuses on whether reviewers can detect preparers’ advocacy bias; however, this study examines whether the reviewer role influences tax...

The benefits and costs of auditor-provided tax services (APTS) have been and continue to be a concern of regulators and the academic community. Numerous archival studies suggest that knowledge sharing is one mechanism through which APTS affects audit quality because of the valuable information...

Bereits im Vorfeld einer Insolvenz ergeben sich für Unternehmensorgane und deren steuerliche Beraterinnen und Berater Haftungsrisiken, insbesondere im Rahmen der Erstellung des Jahresabschlusses. Die steuerlichen Haftungsfolgen sowie die zivil-, straf- und berufsrechtlichen Risiken bei...

This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...

Despite the economic importance of small and medium enterprises (SMEs), little is known about their tax compliance perceptions, which may influence their compliance behavior. This is particularly so in relation to comparing the tax perceptions of New Zealand SMEs and their tax practitioners....

Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer's tax return information without first obtaining the taxpayer's consent. Because it is a federal crime to violate section 7216 and its regulations, CPAs should...

Recent incidences of audit failures and tax aggressiveness linked to non-audit services have called into question audit firms' compliance with current restrictions on the provision of aggressive tax planning to their clients. This study investigates whether U.S. audit firms comply with existing...

The Ninth Circuit, in Taylor v. Commissioner, affirmed the district court's dismissal of a tax preparer's refund action that sought review of preparer penalties assessed for the understatements of his clients' tax liabilities. The district court held that the taxpayer's failure to timely comply...

This article examines the factual background of Loving v. IRS, the invalidated return preparer regulations, and the statute that the IRS relied on as authority. It reviews the district and circuit court opinions and discusses the options available to the IRS to regulate the tax return...

Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this...

In 2004 more than 60 percent of all taxpayers used paid tax preparers. The percentage of taxpayers using paid preparers increased to about 73 percent for taxpayers claiming the Earned Income Tax Credit ("EITC") in 2006. Because most taxpayers use paid tax preparers there should be some means by...

We examine the impact on taxpayer compliance of corrupt auditors seeking bribes in the form of a percentage of taxes payable. The first experiment examines a setting where a taxpayer can choose to report higher income in the presence of a corrupt auditor to reduce the bribe on the under-reported...

In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial...

Arbeitspsychologische Analysen Organisations- und führungstheoretische Analysen -- Kompetenzentwicklung für Tätigkeiten in digitalisierten Arbeitsprozessen -- Berufliche Bildung in der Digitalisierung -- Anwendung des KODIMA-Ansatzes -- Praxisempfehlungen.

Unternehmen aller Branchen stehen vor dem Hintergrund der fortschreitenden Digitalisierung neuen Herausforderungen gegenüber. Die von der so verstandenen Digitalisierung ausgelösten Veränderungen betreffen insbesondere den Dienstleistungssektor, in dem das Handeln der Beschäftigten in hohem...